Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 1 IRC Handouts August 14, 2014

Column

No

USSGL

Acct. USSGL Account Title Begin/End Auth Type Code Borrow Source Fed/NonFed PY Adj Trans. Code

Borrowing Authority 

From the Treasury

Borrowing Authority 

From the Public

Contract 

Authority Business Line Addl. Info.

1

2

2 101000 Fund Balance With Treasury E G X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

2 112000 Imprest Funds E N X/K/N D/I/M/N D/I/M/N D/I/M/N FHOT 3/4

2 112500 U.S. Debit Card Funds E N X/K/N D/I/M/N D/I/M/N D/I/M/N FHOT 3/4

2 113000 Funds Held by the Public E N X/K/N D/I/M/N D/I/M/N D/I/M/N FHOT 3/4

2 119300 International Monetary Fund Assets - Reserve Position E N X/K/N D/I/M/N D/I/M/N D/I/M/N RESPOS 3/4

2 119400

Exchange Stabilization Fund Assets - Holdings of Special 

Drawing Rights E N X/K/N D/I/M/N D/I/M/N D/I/M/N HOLDSDR 3/4

2 120500 Foreign Currency Denominated Equivalent Assets E N N D/I/M/N D/I/M/N D/I/M/N FHOT 3/4

2 120900 Uninvested Foreign Currency E N N D/I/M/N D/I/M/N D/I/M/N FHOT 3/4

2 161000

Investments in U.S. Treasury Securities Issued by the Bureau 

of the Fiscal Service E F X/K/N D/I/M/N D/I/M/N D/I/M/N INVUSTREASSEC 3/4

2 161100

Discount on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service E F X/K/N D/I/M/N D/I/M/N D/I/M/N UNRLDISC 3/4

2 161800 Market Adjustment - Investments E E X/K/N D/I/M/N D/I/M/N D/I/M/N INVNONFEDSEC 3/4

2 162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities E F X/K/N D/I/M/N D/I/M/N D/I/M/N INVAGNCYSEC 3/4

2 162000

Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities E E X/K/N D/I/M/N D/I/M/N D/I/M/N INVNONFEDSEC 3/4

2 162100

Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities E F X/K/N D/I/M/N D/I/M/N D/I/M/N UNRLDISC 3/4

2 163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by 

the Bureau of the Fiscal Service E F X/K/N D/I/M/N D/I/M/N D/I/M/N INVUSTREASSEC 3/4

2 163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service E F X/K/N D/I/M/N D/I/MN D/I/M/N ANAMTDISCPREM 3/4

2 163300

Amortization of Discount on U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Fiscal Service E F X/K/N D/I/M/N D/I/M/N D/I/M/N ANAMTDISCPREM 3/4

2 167000 Foreign Investments E N N D/I/M/N D/I/M/N D/I/M/N INVNONFEDSEC 3/4

2 167100 Discount on Foreign Investments E N N D/I/M/N D/I/M/N D/I/M/N INVNONFEDSEC 3/4

2 167200 Premium on Foreign Investments E N N D/I/M/N D/I/M/N D/I/M/N INVNONFEDSEC 3/4

2 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N N D/I/M/N D/I/M/N D/I/M/N INVNONFEDSEC 3/4

2 413900 Contract Authority Carried Forward B X/K/N N N D/I/M CA 3/4

2 414900 Borrowing Authority Carried Forward B P X/K/N N D/I/M N BAP 3/4

2 414900 Borrowing Authority Carried Forward B F/T X/K/N D/I/M N N BAT 3/4

3

3 413100 Current-Year Contract Authority Realized E P/X X/K/N N N D/I/M CA 3/4

3 413700 Transfers of Contract Authority - Allocation E F B/P/X X/K/N N N D/I/M CA 3/4

3 414000 Substitution of Borrowing Authority E P/S F/T B/X X/K/N D/M N N BAT 1/4

3 414000 Substitution of Borrowing Authority E P/S P B/X X/K/N N D/M N BAP 1/4

3 414100 Current-Year Borrowing Authority Realized E F/T P/X X/K/N D/I/M N N BAT 3/4

3 414100 Current-Year Borrowing Authority Realized E P P/X X/K/N N D/I/M N BAP 3/4

3 415300 Transfers of Contract Authority - Nonallocation E F B/P/X X/K/N N N D/I/M CA 3/4

3 438200 Temporary Reduction - New Budget Authority E B F/T P/X X/K/N D/M N N BAT 1/4

3 438200 Temporary Reduction - New Budget Authority E B P P/X X/K/N N D/M N BAP 1/4

Preclosing Unexpended Balance

Borrowing and Contract Authority: New Authority and Rescissions

USSGL Crosswalk - FMS 2108: Yearend Closing Statement

Treasury Appropriation Fund Symbol
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 2 IRC Handouts August 14, 2014

Column

No

USSGL

Acct. USSGL Account Title Begin/End Auth Type Code Borrow Source Fed/NonFed PY Adj Trans. Code

Borrowing Authority 

From the Treasury

Borrowing Authority 

From the Public

Contract 

Authority Business Line Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement

3 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E B F/T P/X X/K/N D/M N N BAT 1/4

3 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E B P P/X X/K/N N D/M N BAP 1/4

3 439200 Permanent Reduction - New Budget Authority E B P B/X X/K/N N D/M N BAP 1/4

3 439200 Permanent Reduction - New Budget Authority E B F/T B/X X/K/N D/M N N BAT 1/4

3 439300 Permanent Reduction - Prior-Year Balances E B F/T B/X X/K/N D/M N N BAT 1/4

3 439300 Permanent Reduction - Prior-Year Balances E B P B/X X/K/N N D/M N BAP 1/4

4

4 413500 Contract Authority Liquidated E P B/P/X X/K/N N N D/I/M CA 3/4

4 413600 Contract Authority To Be Liquidated by Trust Funds E P X/K/N N N D/I/M CA 3/4

4 413600 Contract Authority To Be Liquidated by Trust Funds E P/X X/K/N N N D/I/M CA 3/4

4 413600 Contract Authority To Be Liquidated by Trust Funds B X X/K/N N N D/I/M CA 3/4

4 414500 Borrowing Authority Converted to Cash E F/T B/X X/K/N D/I/M N N BAT 3/4

4 414500 Borrowing Authority Converted to Cash E P B/X X/K/N N D/I/M N BAP 3/4

4 415400

Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred E B/P/X X/K/N N N D/I/M CA 3/4

4 415500

Appropriation To Liquidate Contract Authority - Allocation - 

Transferred E B/P/X X/K/N N N D/I/M CA 3/4

5

5 413200 Substitution of Contract Authority E S P/X X/K/N N N I/M CA 2/4

5 413300 Decreases to Indefinite Contract Authority E P/X X/K/N N N I/M CA 2/4

5 413400 Contract Authority Withdrawn E P/X X/K/N N N D/I/M CA 3/4

5 413500 Contract Authority Liquidated E S P/X X/K/N N N D/I/M CA 3/4

5 414000 Substitution of Borrowing Authority E P/S F/T B/P/X X/K/N I/M N N BAT 2/4

5 414000 Substitution of Borrowing Authority E P/S P B/P/X X/K/N N I/M N BAP 2/4

5 414300

Current-Year Decreases to Indefinite Borrowing Authority 

Realized E F/T P/X X/K/N I/M N N BAT 2/4

5 414300

Current-Year Decreases to Indefinite Borrowing Authority 

Realized E P P/X X/K/N N I/M N BAP 2/4

5 414400 Borrowing Authority Withdrawn E F/T P/X X/K/N I/M N N BAT 2/4

5 414400 Borrowing Authority Withdrawn E P P/X X/K/N N I/M N BAP 2/4

5 438200 Temporary Reduction - New Budget Authority E B F/T P/X X/K/N I/M N N BAT 2/4

5 438200 Temporary Reduction - New Budget Authority E B P P/X X/K/N N I/M N BAP 2/4

5 438200 Temporary Reduction - New Budget Authority E C P/X X/K/N N N D/I/M CA 3/4

5 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E B F/T P/X X/K/N I/M N N BAT 2/4

5 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E B P P/X X/K/N N I/M N BAP 2/4

5 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E C P/X X/K/N N N D/I/M CA 3/4

5 439200 Permanent Reduction - New Budget Authority E B P B/X X/K/N N I/M N BAP 2/4

5 439200 Permanent Reduction - New Budget Authority E B F/T B/X X/K/N I/M N N BAT 2/4

5 439200 Permanent Reduction - New Budget Authority E C B/X X/K/N N N D/I/M CA 3/4

5 439300 Permanent Reduction - Prior-Year Balances E B F/T B/X X/K/N I/M N N BAT 2/4

5 439300 Permanent Reduction - Prior-Year Balances E B P B/X X/K/N N I/M N BAP 2/4

5 439300 Permanent Reduction - Prior-Year Balances E C B/X X/K/N N N D/I/M CA 3/4

Appropriations to Liquidate Contract Authority and Borrowings

Borrowing and Contract Authority Adjustments
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 3 IRC Handouts August 14, 2014

Column

No

USSGL

Acct. USSGL Account Title Begin/End Auth Type Code Borrow Source Fed/NonFed PY Adj Trans. Code

Borrowing Authority 

From the Treasury

Borrowing Authority 

From the Public

Contract 

Authority Business Line Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement

6

7

7 408100

Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred E B/C/D/P/R/S X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 408200

Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred E B/C/D/P/R/S X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 408300

Transfers - Current-Year Authority - Receivable - 

Transferred E B/C/D/P/R/S X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 412100

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation E P/S B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 412300

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction E B/P/S B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 412600

Amounts Appropriated From Specific Invested TAFS - 

Receivable E B/P B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 416600

Allocations of Realized Authority - To Be Transferred From 

Invested Balances E F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 416800

Allocations of Realized Authority Reclassified - Authority To 

Be Transferred From Invested Balances - Temporary 

Reduction E F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 417100 Nonallocation Transfers of Invested Balances - Receivable E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 419900 Transfer of Expired Expenditure Transfers - Receivable E F P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 422500 Expenditure Transfers from Trust Funds - Receivable E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 423200

Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred E F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 423300

Reimbursements and Other Income Earned - Receivable - 

Transferred E E/F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 423400 Other Federal Receivables - Transferred E F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 425100 Reimbursements and Other Income Earned - Receivable E E/F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 428300 Interest Receivable From Treasury E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 428500 Receivable From the Liquidating Fund E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 428600 Receivable From the Financing Fund E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

7 428700 Other Federal Receivables E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

8

8 422100 Unfilled Customer Orders Without Advance E E/F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

8 423000 Unfilled Customer Orders Without Advance - Transferred E E/F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

9

9 480100 Undelivered Orders - Obligations, Unpaid E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

9 483100 Undelivered Orders - Obligations Transferred, Unpaid E F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

9 487100

Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

9 488100

Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

Reimbursements Earned and Refunds

Postclosing Unexpended Balance (calc 2 + 3 - 4 - 5)

Undelivered Orders and Contracts

Unfilled Customer Orders
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 4 IRC Handouts August 14, 2014

Column

No

USSGL

Acct. USSGL Account Title Begin/End Auth Type Code Borrow Source Fed/NonFed PY Adj Trans. Code

Borrowing Authority 

From the Treasury

Borrowing Authority 

From the Public

Contract 

Authority Business Line Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement

10

10 412400

Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary Reduction/Cancellation E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 412700

Amounts Appropriated From Specific Invested TAFS - 

Payable E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 417200 Nonallocation Transfers of Invested Balances - Payable E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 432000

Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources E P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 490100 Delivered Orders - Obligations, Unpaid E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 493100 Delivered Orders - Obligations Transferred, Unpaid E F B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 497100

Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

10 498100

Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11

11 415700

Authority Made Available From Receipt or Appropriation 

Balances Previously Precluded From Obligation E C/P P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 415800

Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation E P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 435700

Cancellation of Appropriated Amounts Receivable From 

Invested Trust or Special Funds E P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 438200 Temporary Reduction - New Budget Authority E D/P/S P/X X/K/N N N N 3/4

11 438300 Temporary Reduction - Prior-Year Balances E D/P/S P/X X/K/N N N N 3/4

11 438400

Temporary Reduction/Cancellation Returned by 

Appropriation E P/S P/X X/K/N N N N 3/4

11 439400 Receipts Unavailable for Obligation Upon Collection E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 439600

Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 439700

Receipts and Appropriations Temporarily Precluded From 

Obligation E C/P B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 439800

Offsetting Collections Temporarily Precluded From 

Obligation E S B/P/X X/K/N N N N 3/4

11 439900

Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 442000 Unapportioned Authority - Pending Rescission E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 443000 Unapportioned Authority - OMB Deferral E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 445000 Unapportioned Authority E B/P/X X/K/N D/I/M D/I/M/N D/I/M/N 3/4

11 451000 Apportionments E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 461000 Allotments - Realized Resources E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 462000 Unobligated Funds Exempt From Apportionment E B/P/X X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 463000 Funds Not Available for Commitment/Obligation E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 465000 Allotments - Expired Authority E B/P/X K/N D/I/M/N D/I/M/N D/I/M/N 3/4

Accounts Payable and Other Liablilities

Unobligated Balance
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V - 5 IRC Handouts August 14, 2014

Column

No

USSGL

Acct. USSGL Account Title Begin/End Auth Type Code Borrow Source Fed/NonFed PY Adj Trans. Code

Borrowing Authority 

From the Treasury

Borrowing Authority 

From the Public

Contract 

Authority Business Line Addl. Info.

USSGL Crosswalk - FMS 2108: Yearend Closing Statement

11 470000 Commitments - Programs Subject to Apportionment E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4

11 472000 Commitments - Programs Exempt From Apportionment E X/K/N D/I/M/N D/I/M/N D/I/M/N 3/4
Part 1 

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-07 DRAFT V-6 IRC Handouts August 14, 2014

Footnotes 

1. To indicate that only "Definite Authority" should be reported under Column 3 of the 2108 for that 

specific USSGL account and Authority Type Code attribute combination.

2. To indicate that only "Indefinite Authority" should be reported under the 2108 Column 5 for that 

specific USSGL account and Authority Type Code combination.

3. To indicate that either "Definite or Indefinite Authority" could be reported under Columns 3, 4, and 5 

of the 2108 for those specific USSGL accounts and Authority Type Code attribute combination.

4. To indicate a TAS with a Mixed Authority of Definite and Indefinite can crosswalk to that column on 

the 2108. Thus the reporting rules may be followed as instructed in footnotes 1, 2, and 3.

Additional Information

D = Definite Authority

I = Indefinite Authority

M = Mixed Authority (Definite/Indefinite)

N = Null